Independent University, Bangladesh

Course Name: Management Accounting

Course ID: ACN-202
Section: 6

Submitted To:
MD. Safiuddin
Lecturer, IUB School of Business and Entrepreneurship,
Independent University, Bangladesh

ID: 2021940 – Md. Hashibur Rahaman

ID: 1810275 - Abrar Alif
ID: 2021465 – Shakib Ahmed Niloy
ID: 2020938 – Nusrat Jahan Nirjhor
ID: 2120241 – Humayra Haque

Date of Submission: 24 November 2022

 Overview

Kacchi Bhaia is a popular restaurant in Dhaka that serve traditional kacchi. The restaurant is
mainly popular for serving delicious basmati kacchi biriyani at an affordable price. Kacchi Bhai '
restaurant's main dish is Kacchi. It is made of mutton , basmati rice , potato , and other
ingredients. Here, the source of mutton would be black bengal which is widely available in
Bangladesh. On the other hand basmati rice originally cultivates in India and pakistan. The
smaller version of basmati that is cultivates in Bangladesh called Banglamoti. So, the rice they
use either imported or not . We worked on Bashundhara R/ A outlet.There are 25 employees
and 7 chef’s worked here . After master budgeting on this restraurent we got 10,45,655 lakh
taka on October and 8,43,231 lakh on November. If anyone want to invested on this company
that will be beneficial for them . They are making profit.
 Sales Budget

Month- Month-
1(Octobe 2(Novem
Particulars r) ber)
Basmoti Kacchi Chui Gorur Badam Basmoti Kacchi Chui Gorur Badam
Kacchi Khadok Jhal Rezal Sharba Kacchi Khadok Jhal Rezala Sharbat
Gusto a t Gusto

Single Combo Single Combo Single Combo Single Combo Single Combo Single Combo

Price Per 290 800 420 1170 160 470 180 80 270 800 420 1170 160 470 180 80
Unit
Budget 2100 1200 300 230 860 490 570 1050 130 3200 215 390 1200 598 680 509
Sales Unit

Total 567000 960000 126000 269100 137600 230300 102600 84000 864000 172000 163800 292500 192000 281060 122400 40720
Budgeted
Sales (in
taka)
Total in a 2476600 2128480
month

Direct Labor Budget

Month- Month-
1(Octobe 2(Novem
Particulars r) ber)
Basmoti Kacchi Chui Gorur Badam Basmoti Kacchi Chui Gorur Badam
Kacchi Khadok Jhal Rezal Sharba Kacchi Khadok Jhal Rezala Sharbat
Gusto a t Gusto

Single Combo Single Combo Single Combo Single Combo Single Combo Single Combo

Required 2100 1200 300 230 860 490 570 1050 3200 215 390 250 1200 598 680 509
Production
Unit
Direct 349720 264500
Labor Cost
 Production Budget

Month- Month-
1(Octobe 2(Novem
Particulars r) ber)
Basmoti Kacchi Chui Gorur Badam Basmoti Kacchi Chui Gorur Badam
Kacchi Khadok Jhal Rezal Sharba Kacchi Khadok Jhal Rezala Sharbat
Gusto a t Gusto

Single Combo Single Combo Single Combo Single Combo Single Combo Single Combo

Required 2100 1200 300 230 860 490 570 1050 3200 215 390 250 1200 598 680 509
Production
Unit

Direct Material Budget-1(October)

Bashmoti Kacchi Kacchi Khadok Chui Jhal Gusto

Single Combo Single Combo Single Combo Gorur Badam

Rezala Sharbat

Single Combo Single Combo Single Combo Single Combo Single Combo

Kg Taka Kg Taka Kg Taka Kg Taka Kg Taka Kg Taka Kg Taka Kg Taka

Particulars
Rice 75 5250 45 3150 30 2100 25 1750

Beef 110 77000 154 107800 61 42700

Mutton 70 49000 50 45000 27 24300 22 19800

Piper 3 3600 4 4800 1.5 1800

Chilli

Nut 13 1885

Total 54250 48150 26400 21550 80600 112600 44500 1855

Cost DM

Total Sells 389905

in month
 Direct Material Budget-2(November)
Bashmoti Kacchi Kacchi Khadok Chui Jhal Gusto

Single Combo Single Combo Single Combo Gorur Badam

Rezala Sharbat

Single Combo Single Combo Single Combo Single Combo Single Combo

Kg Taka Kg Taka Kg Taka Kg Taka Kg Taka Kg Taka Kg Taka Kg Taka

Particulars
Rice 95 6650 62 4340 40 2800 32 2240

Beef 145 101500 200 140000 75 52500

Mutton 85 76500 68 61200 41 36900 28 25200

Piper 3 3600 6 7200 2 2400

Chilli

Nut 7 1015

Total 83150 65540 39700 27440 105500 147200 54900 1015

Cost DM

Total Sells 524445

in month

Salling and Admin Overhead Budget

Month- Month-
1(Octobe 2(Novem
Particulars r) ber)
Basmoti Kacchi Chui Gorur Badam Basmoti Kacchi Chui Gorur Badam
Kacchi Khadok Jhal Rezal Sharba Kacchi Khadok Jhal Rezala Sharbat
Gusto a t Gusto

Single Combo Single Combo Single Combo Single Combo Single Combo Single Combo

Budget 2100 1200 300 230 860 490 570 1050 3200 215 390 250 1200 598 680 509
Sales Unit

Variable 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12 12
Cost
Total 25200 14400 3600 2760 10320 5880 6840 12600 38400 2580 4680 3000 14400 7176 8160 6108
expense
Total in a 81600 81804
month
Fixed &A 60000 60000
Expenses
Total 141600 191890
S&A
Budget
 Manufacturing
Budget
Particulars
Month Month
1 2
DL Cost 349720 246500

Fixed 190000 190000

Manufacturib
ng Cost
Total 539720 454500

Planning Budget
Particulars Month Month
1(Octo 2(Nove
ber) mber)
Sales Revenue 247660 2128480

Direct (389905) (524495)

Material
Direct Labor (399720) (264500)

Manufacturin (549720) (954500)

g Overhead
Total Direce 1289343 1243995
Cost
Gross Profit 1187255 885035

Selling & A (141600) (41804)

Expenses
Net Operating 1045655 843231
Income

Kacchi Bhai is a profitable organization. After master budget we got October and November profit amount
is 1045655, 843231. If someone wants to invest this is the business place to do it.
 Findings
We are doing kacchi bhai master budget and get products বাসমতি কাচ্চি, কাচ্চি
খাদক,গরুর রেজালা,বাদাম শরবত।